Search results for "Economia"
showing 10 items of 2567 documents
Value and Accounting between History and Theory: the Italian Case
2008
The paper looks for the philophical and economic roots of accounting conceptions of value, and the following methods of evaluation, through the main accounting 'classical'authors of Italian doctrine. The basic assumption is that 'value' is not only an accounting concept but a multidisciplinary category that, incidentally for other disciplines, is central for accounting itself. The authors focus on the period following the 'precepts' period (late XV - early XIX century) and preceding the 'Zappian Revolution' of 1926 that gave birth to "Economia aziendale". So the Lombard School (Crippa and Villa), the Tuscan one (Cerboni and Rossi), Emanuele Pisani, the Venetian one (Besta, Alfieri and the f…
Multidimensionalità del valore aziendale e valutazione dell’impatto sociale: nuove prospettive di indagine
2022
Nel presente volume viene trattato il tema del “valore” prodotto dalle aziende ponendo enfasi su come questo sia un concetto più ampio rispetto alla sua sola dimensione economico-finanziaria. Nella prima parte della trattazione esporremo come le aziende siano oggi chiamate a ricoprire un ruolo a elevato contenuto sociale, come ciò sia stato teorizzato e stia ottenendo sempre più ampio riconoscimento a livello nazionale e internazionale. Nella seconda parte introdurremo invece il tema della valutazione e rendicontazione degli impatti sociali. Nel fare ciò tratteremo il concetto di “impatto sociale” e la relazione tra sua rendicontazione e valutazione. Illustreremo, infine, una roadmap genera…
The Model of Creation of Customer Relationship Management (CRM) Technology in Sports Services Section
2020
Over the past decades, sport venues have increased their investments in Customer Relationship Management (CRM) realm. The investment ranges from strategy development to software implementation and other applications which will help attract new customers, maintaining and growing existing programs. Accordingly, the aim of this study was to design the CRM technology model in the sports services sector of East Azerbaijan province based on individual narratives and personal experiences of 10 managers and 384 sports customers in the province during in-depth interviews by using foundation data theorizing method. Their views on the relationship between CRM technology and sport venues were recorded …
Measure entrepreneurial virtues: towards a new perspective for the indicators of corporate success
2010
Il paper si propone si evidenziare il ruolo critico delle virtù "cardinali" nell'esercizio dell'azione imprenditoriale, della quale si vuole misurarne il successo proprio a partire dalla valutazione della virtuosità dei comportamenti posti in essere. Si tenta, di fatto, di allargare l'orizzonte degli indicatori del successo aziendale secondo una prospettiva di etica delle virtù.
l'accountability nei processi di reporting delle aziende composte pubbliche in forma di gruppo
2012
Related party transactions in Italian professional football clubs: an empirical study
2012
The presentation deal with the first results of a research that has for object the qualitative and quantitative analysis of related party transactions of some Italian professional football clubs. In qualitative terms, we investigate on the exhaustiveness of the information, and on its contribution to the transparency and the substantial accuracy of the financial statements of clubs. In quantitative terms, we analyze the financial statements of the clubs and the impact of related party transactions on their economic and financial situations, with useful simulations for verifying the possible gap compared to the parameters of financial fair play. As expected results, the paper aims to highlig…
Advising in family firms: shaping relational dynamics and trustful connections in strategy work
2022
The purpose of this article is to explore strategy advisors’ actions and interactions with family actors and nonfamily managers for strategy work in family businesses. By combining the strategy-as-practice perspective with the concept of emotional engagement practices, we interpret the case of a family firm collaborating with an external advisor over a 15-year period. We add to prior studies by showing how advisors work to build trustful and emotional connections that shape relational dynamics within evolving spaces of strategic discussion. We highlight the implications for strategy work, which change as relational dynamics develop over time.
Presentazione
2012
Il curatore presenta il volume dal titolo "Le determinanti del buon governo nelle esperienze delle agenzie di sviluppo locale. Politiche di sviluppo territoriale, governance di sistema e creazione di valore sociale", con ISBN 978-88-548-5639-4
Relational perspective for the hospitality offered by artist residencies
2012
More Than a Technical Discipline: The Accounting Culture in Italy, A glance through the “Schools”
2011
In consideration of the lack of a common understanding of some important concepts in the Italian culture of Accounting, this paper tries to offer an overview of the 'Accounting Schools' in Italy, with particular attention to their meaning among their contexts. It presents the main ideas of the authors of the classical Lombard School, the Tuscan, the Venetian and the Palermitan one, pointing out how the two elected concepts of azienda and ragioneria changed through space and time. At the end a critical synthesis of the whole is outlined.